All Roll Calls
Yes: 163 • No: 28
UtahH.B. 3782025 General SessionHouse
Department of Natural Resources Funding Amendments
Sponsored By: Casey Snider (Republican)
Signed by Governor
Natural ResourcesDepartment of Natural ResourcesRevenue and Taxation
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Bill Overview
Analyzed Economic Effects
7 provisions identified: 1 benefits, 1 costs, 5 mixed.
Narrower unpaid-tax penalties for pass-through businesses
The specified pass-through tax penalty applies only when a business reports tax paid on a Utah Schedule K-1 but leaves some unpaid. The penalty is based on the gap between the reported payment and the amount actually paid. This narrows the penalty’s trigger; it does not cancel the underlying tax owed.
New wind and solar capacity tax
Beginning January 1, 2026, qualifying commercial wind and solar facilities with at least 20 megawatts face an annual capacity tax. It charges $1,050 per megawatt, including any partial megawatt, of operational alternating-current nameplate capacity for each calendar year after commercial operation begins. Facilities already operating, under construction, or covered by a binding output-purchase agreement before December 31, 2025, are exempt. Other exclusions cover government, Indian or tribal, and electric cooperative ownership or operation, mainly onsite generation, and facilities past their operational life. Electronic facility reports are due March 1, and tax is due March 1 following the taxable year; receipts fund species protection.
Species protection gains redirected tax money
Utah directs county remittances, brine shrimp taxes, wind and solar taxes, energy assessments, and account interest to species protection. Specified energy tax revenue now goes to the Species Protection Account instead of the Uniform School Fund. The account supports species studies, protection work, wetlands mitigation, Central Utah Project contributions, and brine shrimp royalty administration. Federally required habitat conservation plans need federal funding covering at least one-third of their cost. The Tax Commission can retain wind and solar tax and assessment revenue for administration, capped at the lesser of 1.5% or its actual costs.
Counties fund species protection through power lines
Counties must send $6,400 per qualifying transmission-line mile from annual property-tax revenue to species protection by December 31. Covered lines belong to centrally assessed owners, first transmit current in Utah on or after January 1, 2026, and operate at 340,000 volts or more. Owners must electronically file a sworn statement by March 1 each year, describing lines and January 1 mileage by county and tax area. The Tax Commission must notify counties of their remittance amounts by November 30.
Counties share tax growth with species protection
County treasurers must send 7% of each taxing entity’s centrally assessed new-growth revenue to the state by December 31. That revenue equals centrally assessed new growth multiplied by the entity’s final tax rate. Beginning in 2027, the state deposits the money into the Species Protection Account by June 30, minus any administrative charge. Taxing entities still count the full new-growth amount in the following year’s budgeted revenue for tax-rate calculations.
Local property tax rate calculations change
Certified property-tax rates retain a prior-year revenue target, but subtract qualifying exempt personal-property revenue tied to 2021 taxable value above $15,300 and the exemption for the calendar year beginning January 1, 2022. Centrally assessed growth is calculated separately by industry as current taxable value minus its adjusted benchmark, never below zero; apportionment-method changes do not count. Local growth measures the county-assessed real-property value increase, adjusted for project-area value, with a zero floor. It excludes factoring, reappraisal, other adjustments, residential exemptions, and farmland or urban farming assessment changes. Project-area growth now includes value no longer allocated to listed authorities and housing, transit, homeownership, first-home, and Fairpark zones or districts.
Renewable energy parents pay temporary assessments
Beginning January 1, 2026, renewable energy parent entities with eligible operating Utah facilities owe annual assessments funding species protection. Eligibility covers facilities operating, under construction, or under a binding output-purchase agreement as of January 1, 2026. Annual charges use controlled operating alternating-current nameplate capacity at the year’s start: $25,000 for 20–under 50 megawatts; $50,000 for 50–under 100; $125,000 for 100–under 200; $175,000 for 200–under 500; and $200,000 for 500 or more. Payment is due before March 1, and electronic sworn capacity statements are due by March 1; existing filing, payment, and underpayment penalties apply. The law ends the assessment on January 1, 2028.
Sponsors & Cosponsors
Sponsor
Casey Snider
Republican • House
Cosponsors
Michael K. McKell
Republican • Senate
Roll Call Votes
House vote • 3/7/2025
House/ concurs with Senate amendment
Yes: 59 • No: 8
Senate vote • 3/6/2025
Senate/ substituted
Yes: 0 • No: 0
Senate vote • 3/6/2025
Senate/ floor amendment
Yes: 0 • No: 0
Senate vote • 3/6/2025
Senate/ uncircled
Yes: 0 • No: 0
Senate vote • 3/6/2025
Senate/ passed 2nd & 3rd readings/ suspension
Yes: 20 • No: 6
Senate vote • 3/5/2025
Senate/ circled
Yes: 0 • No: 0
Senate vote • 3/4/2025
Senate Comm - Substitute Recommendation
Yes: 3 • No: 0
Senate vote • 3/4/2025
Senate Comm - Favorable Recommendation
Yes: 2 • No: 1
House vote • 2/25/2025
House/ passed 3rd reading
Yes: 58 • No: 12
House vote • 2/20/2025
House Comm - Substitute Recommendation
Yes: 11 • No: 0
House vote • 2/20/2025
House Comm - Favorable Recommendation
Yes: 10 • No: 1
Senate vote • Unknown
Senate/ substituted
Yes: 0 • No: 0
Senate vote • Unknown
Senate/ uncircled
Yes: 0 • No: 0
Senate vote • Unknown
Senate/ circled
Yes: 0 • No: 0
Senate vote • Unknown
Senate/ floor amendment
Yes: 0 • No: 0
Actions Timeline
Governor Signed
3/25/2025House/ to Governor
3/13/2025HouseHouse/ received enrolled bill from Printing
3/13/2025HouseHouse/ enrolled bill to Printing
3/12/2025HouseEnrolled Bill Returned to House or Senate
3/12/2025Draft of Enrolled Bill Prepared
3/7/2025Bill Received from House for Enrolling
3/7/2025House/ signed by Speaker/ sent for enrolling
3/7/2025HouseHouse/ received from Senate
3/7/2025HouseSenate/ to House
3/7/2025SenateSenate/ signed by President/ returned to House
3/7/2025SenateSenate/ received from House
3/7/2025SenateHouse/ to Senate
3/7/2025HouseHouse/ concurs with Senate amendment
3/7/2025HouseHouse/ placed on Concurrence Calendar
3/7/2025HouseHouse/ received from Senate
3/7/2025HouseSenate/ to House with amendments
3/6/2025SenateSenate/ passed 2nd & 3rd readings/ suspension
3/6/2025SenateSenate/ floor amendment
3/6/2025SenateSenate/ substituted
3/6/2025SenateSenate/ uncircled
3/6/2025SenateSenate/ circled
3/5/2025SenateSenate/ 2nd & 3rd readings/ suspension
3/5/2025SenateSenate/ Rules to 2nd Reading Calendar
3/5/2025SenateSenate/ 2nd Reading Calendar to Rules
3/5/2025Senate
Bill Text
Enrolled
3/12/2025
Amended 3/6/2025 18:03:195
3/6/2025
Substitute #3
3/5/2025
Substitute #2
3/4/2025
Substitute #1
2/19/2025
Introduced
1/30/2025